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Month: June 2022

Compliance Check for Section 206AB & 206CCA – CBDT Circular

To ease the compliance burden, CBDT (Central Board of Direct Taxes) vide Circular No. 11 of 2021 dated 21st June 2021, has announced a new…

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Online TDS / TCS / Demand Payment using Challan ITNS 281

Challan no. ITNS 281 is used by deductors to deposit TDS, TCS and demand payment. Following details are necessary to fill while payment of Challan…

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Sec 115BAC – New Regime for Tax Computation

The government has been looking at avenues to make income tax provisions simplified and lessen dependencies on consultants. A step towards it came through the…

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Late Payment Intimation – reasons & how to resolve?

In the TDS Return filed, the intimation for Late Payment can be received for the following reasons:  Case #1: There was a delay in payment…

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Consequences of TDS defaults

Failure to deduct taxes or wrong deduction of TDS (non deposit, short deposit or late deposit) : Default/ Failure Section Nature of Demand Quantum of…

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206AB & 206CCA Compliance Check – Quick Guide

The Income Tax Department has activated the online system to determine the ‘Specified Person’ on whom the higher rate of TDS / TCS will be…

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Computation of Income from House Property- Deduction of Interest u/s 24(b)

Income like rent on house property, annual value of property “deemed” to be let out are considered as income from House Property and is taxable…

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